TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS
Questions preparation of the first IFRS financial statements are now more urgent. Many Russian companies decide to start preparation of the consolidated financial statements under IFRS in order to attract foreign investment. Article detail reveals the basis for the formation of the first IFRS financ...
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| Format: | Article |
| Language: | Russian |
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North Caucasus Federal University
2022-05-01
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| Series: | Вестник Северо-Кавказского федерального университета |
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| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/1305 |
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| _version_ | 1839588036325670912 |
|---|---|
| author | Anna V. Chernyavskaya |
| author_facet | Anna V. Chernyavskaya |
| author_sort | Anna V. Chernyavskaya |
| collection | DOAJ |
| description | Questions preparation of the first IFRS financial statements are now more urgent. Many Russian companies decide to start preparation of the consolidated financial statements under IFRS in order to attract foreign investment. Article detail reveals the basis for the formation of the first IFRS financial statements , which is an urgent issue for many Russian companies , as well as for a wide range of experts in the preparation of financial statements under IFRS |
| format | Article |
| id | doaj-art-fefac43b3fd0416f8bccce24e37a5cec |
| institution | Matheson Library |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-05-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-fefac43b3fd0416f8bccce24e37a5cec2025-08-03T13:36:12ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-05-01031541591303TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRSAnna V. Chernyavskaya0NCFUQuestions preparation of the first IFRS financial statements are now more urgent. Many Russian companies decide to start preparation of the consolidated financial statements under IFRS in order to attract foreign investment. Article detail reveals the basis for the formation of the first IFRS financial statements , which is an urgent issue for many Russian companies , as well as for a wide range of experts in the preparation of financial statements under IFRShttps://vestnikskfu.elpub.ru/jour/article/view/1305консолидированная отчетностьгруппа компаниймеждународные стандар-ты финансовой отчетностидочерняя компанияматеринская компанияconsolidated financial statementsgroup of companiesinternational financial reporting standardssubsidiaryparent company |
| spellingShingle | Anna V. Chernyavskaya TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS Вестник Северо-Кавказского федерального университета консолидированная отчетность группа компаний международные стандар-ты финансовой отчетности дочерняя компания материнская компания consolidated financial statements group of companies international financial reporting standards subsidiary parent company |
| title | TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS |
| title_full | TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS |
| title_fullStr | TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS |
| title_full_unstemmed | TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS |
| title_short | TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS |
| title_sort | transformation of the first consolidated statements ifrs |
| topic | консолидированная отчетность группа компаний международные стандар-ты финансовой отчетности дочерняя компания материнская компания consolidated financial statements group of companies international financial reporting standards subsidiary parent company |
| url | https://vestnikskfu.elpub.ru/jour/article/view/1305 |
| work_keys_str_mv | AT annavchernyavskaya transformationofthefirstconsolidatedstatementsifrs |